- Tytuł:
-
Zaniechanie prowadzenia audytu wewnętrznego – przesłanka naruszenia dyscypliny finansów publicznych
Abandonment of Internal Audit – Premises for Breaching Public Finance Discipline - Autorzy:
- Bożek, Wojciech
- Powiązania:
- https://bibliotekanauki.pl/articles/416712.pdf
- Data publikacji:
- 2018-06
- Wydawca:
- Najwyższa Izba Kontroli
- Tematy:
-
internal audit
public finance units
the discipline of public finances - Opis:
- Internal audit has been present in the Polish legal system since 2002. However, the issues related to internal auditing have not been regulated in a comprehensive and precise way to date. In his article, the author assesses the completeness of the legal regulations and their usefulness in public finance governance, especially from the perspective of the responsibility set out in the Act of 17th December 2004 on public finance discipline breach. The legal comparative and analytical method has been used for the basic legal acts that regulate the issue, as well as the respective literature and judicature. The analysis also covers respective decisions taken by commissions dealing with cases related to public finance discipline breaches.
- Źródło:
-
Kontrola Państwowa; 2018, 63, 3 (380); 8-19
0452-5027 - Pojawia się w:
- Kontrola Państwowa
- Dostawca treści:
- Biblioteka Nauki
Artykuł